TMI Blog2005 (1) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J)]. The appellants are aggrieved with OIA No. 6/2002-C.E., dated 4-1-2002 by which their claim for refund has been rejected on the ground of time-bar. It is seen from the facts of the case as delineated in OIO itself that the appellants had filed a price list on 10-10-1975 indicating the cost of Portland cement and the cost of packing. They had not included the cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. 2. The learned Consultant points out from the undisputed facts of the case are that the duty was paid under protest and an appeal was also filed against the order of assessment directing them to deposit the duty. In that circumstance, the findings recorded that the refund is hit by time-bar is not a correct finding. He submits that the Apex Court, in the case of Executive Engineer, Workshop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) RLT 721 (CEGAT). He also relied on the Calcutta High Court judgment rendered in the case of ACCE, Calcutta v. Bata Shoe Co. (P) Ltd - 2004 (169) E.L.T. 3 (Cal.) and the Apex Court judgment rendered in the case of India Cements Ltd. v. C.C.E. - 1989 (41) E.L.T. 358 (S.C.). 3. The learned DR defended the order and prayed for dismissal of the appeal. 4. On a careful consideration and on perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-bar in view of both the factors i.e. appellants having paid the duty under protest and thereafter also having filed appeal against the order passed by the Assistant Commissioner against the assessee. The entire case-laws relied by the Consultant clearly applies to the facts of the case. Therefore, the findings recorded that the refund is hit by time-bar is not a correct order and the same is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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